For purposes of this section, the term “ foreign research or experimental expenditures ” means, with respect to any taxable year, research or experimental expenditures which are paid or incurred by the …

1 day ago · Recent legislative changes may offer immediate R&D deductions, but strategic planning remains crucial for businesses navigating Section 174.

Jul 11, 2025 · The OBBB just rewrote tax law, including the rules on domestic research and experimentation deductions under Section 174. Here’s what you should know.

Jul 15, 2025 · The repeal of Section 174 amortization, signed into law via the One Big Beautiful Bill Act (OBBBA), brings major changes to R&D tax treatment. Starting in 2025, U.S. businesses can again …

Jul 21, 2025 · The One Big Beautiful Bill also amends IRC Code Section 174 by making the TCJA law related to foreign R&D expenditures permanent. Businesses are still required to capitalize and …

Jul 18, 2025 · A section 174 analysis is essential to identify foreign research expenses and to determine qualified research expenses eligible for the R&D credit, which are based in part on the principles in …

Jul 31, 2025 · The latest federal tax and budget law eases requirements that businesses amortize domestic Section 174 R&E costs. Learn more about how affected businesses can fully expense …

Jul 25, 2025 · Starting in the 2025 tax year, the Section 174 repeal lets businesses immediately deduct domestic R&E expenditures. Explore what else is changing.

For purposes of this section, the term "foreign research or experimental expenditures" means, with respect to any taxable year, research or experimental expenditures which are paid or incurred by the …

Sep 19, 2025 · Aprio Insights on the The Latest IRS Guidance on Section 174. Read the article.